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Kishan Chand Arora Vs. Commissioner of Police, Calcutta

Court : Supreme Court of India

Subject : Constitution

Acts : Calcutta Police Act, 1866 - Sections 3, 39 and 40; Bengal Excise Act, 1909; Indian Criminal Law Amendment Act, 1908 - Sections 15(2); Ajmer Tenancy and Land Records Act, 1950 - Sections 112; Ajmer Government Wards Regulation, 1888 - Sections 7; Indian Bar Councils Act - Sections 8 and 9(1); ;Cotton Textile (Control of Movement) Order, 1948; Essential Supplies (Temporary Powers) Act, 1946 - Sections 3; Iron and Steel (Control of Production and Distribution) Order, 1941; Bihar Mica Act, 1948 - Sections 25(1); Motor Vehicles Act, 1939 - Sections 47 and 48(3); Constitution of India - Articles 19, 19(1), 19(4), 19(6), 32 and 226

Reported in : AIR1961SC705; [1961]3SCR135

or places of public resort and entertainment as aforesaid for which no licence as is specified in the Bengal Excise Act, 1909, is required upon such conditions, to be inserted in every such licence, as he, with the sanction of … unreasonable restriction on the right to carry on trade on this ground. 6. Then it is urged that even if there is guidance in the … right to practise any profession or to carry on any occupation, trade or business contained in Art. 19(1)(g). Section 39 is in these terms :- 'The Commissioner of Police, may, at his discretion, from time to time,

Commissioner of Income-tax Vs. Varas International (P.) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 43B; ;Bengal Excise Act, 1909 - Section 2(10); ;West Bengal Excise (Manufacture of Country Spirit in Labelled and Capsuled Bottles) Rules, 1979 - Rules 2 and 6

Reported in : (1997)142CTR(Cal)369,[1997]225ITR831(Cal)

facts and in the circumstances of the case and on a correct interpretation of Section 2(10) of the Bengal Excise Act, 1909, by applying the principles of 'ejusdem generis' the Tribunal was justified in law in holding that the priviledged … was justified in law in holding that the priviledged and specified fee as mentioned in Rules 2 and 6 of the Excise Rules cannot be construed as the fee used in Section 43B(a) of the Income-tax Act,

Har Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 3(9), 5, 8, 16, 17, 20, 20(1), 20(2), 24, 24(4), 26, 27, 27(2), 34, 34(1), 35(2), 36, 43, 56, 58, 59, 60 and 60(1); Bombay Prohibition Act, 1949; Cochin Abkari Act; Bombay Lotteries and Prize Competition Control and Tax Act, 1948; Punjab Liquor Licence Rules, 1956 - Rules 1, 11, 12, 23, 24, 27A, 28, 30, 31, 35, 36, 36 (23-A), 59 and 103(1); Punjab Liquor Licence (First Amendment) Rules, 1968 - Rule 27-A; Prohibition and Excise Laws; Federal law; Constitution of India - Articles 14, 19, 19(1), 19(6), 47, 132(1), 133(1), 226, 298 and 301; Ajmer Excise Regulation - Regulation 1915; Bombay Abkari Act, 1878; Bengal Excise Act, 1909; Madras Abkari Act, 1886; Eastern Bensal and Assam Excise Act, 1910; Bihar and Orissa Excise Act, 1915 - Sections 2

Reported in : AIR1975SC1121; (1975)1SCC737; [1975]3SCR254; MANU/SC/0321/1975

[1973]1SCR533 , a Constitution Bench of this Court had to consider the question whether Section 43 of the Bengal Excise Act, 1909 under which the licence of a liquor contractor was withdrawn, violated Articles 14 and 19(1)(g) of the Constitution. … earlier judgment in Bhajan Lal v. State of Punjab (Civil Writ No. 528 of 1966 decided on February 6, 1967), the High Court took the view that the licence fee realised through the medium of auctions was

Rita Shaw and ors. Vs. Dipendra Lal Shaw and anr.

Court : Kolkata

Subject : Excise

Acts : Transfer of Property Act, 1882 - Section 14; ;Indian Trusts Act - Section 6; ;Bengal Excise Act - Section 86; ;Partnership Act, 1932 - Sections 31 and 42; ;Bengal Excise Act, 1909; ;Income Tax Act - Section 185; ;Bengal Excise Rules - Rules 207, 208 and 209; ;Hindu Law

Reported in : 2006(4)CHN414

is excise license, without which this business cannot be operated, and this again, under the provisions of the Bengal Excise Act, 1909, and rules thereof, is in the nature of a personal privilege, and not a mere incidence of the … void is that the beneficiaries specified therein are uncertain, and the same is contrary to the provisions of Section 6 of the Indian Trusts Act.21. In support of his submissions, Mr. Saha has placed reliance on Chapter V

The Commnr of Income Tax, West Bengal Iii Vs. Varas International (P) ...

Court : Supreme Court of India

Subject : Direct TaxationLimitation

Acts : Karnataka Excise Act, 1965 - Sections 17 and 24; Income Tax Act, 1961 - Sections 43B and 256(1); Finance Act, 1988; West Bengal Excise Act, 1909 - Sections 2(10); West Bengal (Manufacture of Country Spirit in Labelled and Capsuled Bottles) Rules, 1979 - Rule 6; Excise Rules - Rules 2 and 6; Income Tax Law; State Excise Law

Reported in : (2006)204CTR(SC)120; [2006]284ITR80(SC)

and in the circumstances of the case and on a correct interpretation of Section 2(10) of the West Bengal Excise Act, 1909 by applying the principles of 'Ejusdem Generis' the Tribunal was justified in law in holding that the privileged … In C.A. Nos. 4286-4287/2000, 4488/2000, 4857-4858/2000, 4907/2000, 5083/2000, 4911/2000, 4912/2000, 4913/2000, 4485-86/2003, 1729/2004, 4002/2004, 4164/2000, 4782/2000, 4929/2000, 5745/2000, 6106/2000, 5080/2000, 558/2000, 130-131/2003, 5492/2003, SLP (C) Nos. 18984/2000, 16743/2000, 17909-11/2000, 11358/2001, 18118/2001, 2412/2003, 2893/2003, 2349/2003, 5912/2003, 5348/2003, 6284/2003,

Upendra Nath Biswas Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : (1914)ILR41Cal694

been convicted by the Fourth Presidency Magistrate of Calcutta, of offences under Sections 46 and 48 of the Bengal Excise Act, 1909, and sentenced to pay a fine of Rs. 210 under fee latter section; no separate sentence has been … Excise at Calcutta, upon information received, searched the premises of the accused and found 32 boxes each containing 6 bottles and an isolated bottle of eau-de-Cologne and also 23 long shaped eau-de-Cologne phials all containing a similar

State of Karnataka and ors. Vs. Saveen Kumar Shetty

Court : Supreme Court of India

Subject : Commercial

Acts : Karnataka Excise (Lease of Right of Retail Vend of Liquors) Rules, 1969 - Rules 5(6), 9, 10, 11, 11(7), 12, 13, 13(1), 13(2), 16, 16(1), 17, 17(1), 18, 18(1) and 20; Sea Customs Act, 1878 - Sections 52A and 167(12A); Madhya Bharat (Amendment) Act - Sections 11; Bengal Excise Act, 1909 - Sections 63 and 64

Reported in : AIR2002SC1248; 2002(80)ECC255; JT2002(2)SC474; 2002(2)SCALE430; (2002)3SCC426; [2002]2SCR49

a penalty. Where, however, the option is given like in Abani Maity's case under Section 64 of the Bengal Excise Act, 1909, either to order confiscation or give the owner of the vehicle an option to pay fine in lieu … to impose such a penalty. Where, however, the option is given like in Abani Maity's case under Section 64 of the Bengal Excise Act, 1909, either to order confiscation or give the owner of the vehicle an

Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

Applying the above-mentioned rule, the Supreme Court in the above cited case, interpreted the two provisions in the Bengal Excise Act, 1909, as found in Section 63(2) and 64(1) thereof in these words : 'The provisions of Sections 63 and … the office and residential premises of the petitioner-respondent herein, three consignments of the said goods weighing in all 6 metric tonnes pending clearance at Trivandrum Airport were also seized on 28-09-1991, several incriminating documents such as Airway

State of U.P. Through Secy. Home Dept. Lucknow and ors. Vs. Jaswant Si ...

Court : Allahabad

Subject : Civil

Acts : Arms Act, 1959 - Sections 13, 14 and 14(1); Constitution of India - Articles 19, 19(1) and 226

Reported in : AIR1968All383

houses or places of public resort and entertainment as aforesaid for which no licence as specified in the Bengal Excise Act, 1909 is required, upon such conditions to be inserted in every such licence, as he, with the sanction of … is said, are not quasi-judicial but fall entirely within its administrative discretion. 6. The impugned orders have been made under the Arms Act, 1959 but … two separate orders dated August 17, 1964 refused to renew the licences. The orders purported to be under Section 14(1)(b)(i)(3) of the Arms Act, 1959 read with Section 15(3) of that Act. The orders declared that the

ifb Agro Industries Ltd. and ors. Vs. the Excise Commissioner and ors.

Court : Kolkata

Subject : Excise

Acts : Bengal Excise Act, 1909 - Section 22 and 22(1); ;Motor Vehicles Act; ;Land Acquisition Act - Sections 4 and 6; ;Constitution of India - Articles 12, 14, 32, 47, 166, 166(3) and 226; ; West Bengal Business Rules - Rules 19 and 20

Reported in : 2007(1)CHN473

grant of exclusive privilege-area of manufacture and sale of the country-liquor as provided in Section 22 of the Bengal Excise Act, 1909 was the dispute involved before the Principal Secretary. According to said provision, the State Government may grant to … satisfied that a piece of land was needed for public purpose and by a notification issued thereafter under Section 6 of the said Act, it was declared that the Government was satisfied that the said piece of land